{% if file_exist == false %}
<?php

/**
 * @file
 * module file.
 */
{% endif %}

/**
 * Implements hook_theme().
 */
function {{module}}_theme() {
  return [
    '{{machine_name}}' => [
      'variables' => [
        'content' => NULL
      ],
      'render element' => 'children',
    ],
  ];
}